On July 2019, the Tax Administration Service (Servicio de Administración Tributaria (SAT)), through its website, announced a new tool in which natural persons can verify whether the CFDI received for their expenses as personal deductions comply with the requirements outlined in the tax provisions.

This viewer may be consulted when the taxpayer requires it, allowing them to timely address the service provider who issued the receipt in the event any data is incorrect, the expense is not listed under the items deemed personal expenses or is under a non-classified item: 

• Medical and dental fees, hospital expenses.

• Funeral expenses.

• Donations.

• Voluntary SAR contributions.

• Insurance premiums on medical expenses.

• Mandatory school transportation.

• Deposits to special retirement savings accounts (article. 185 LISR).

• Payments on education services.

• Non-classified items, with possible deduction.

The taxpayer may view each of their personal deductions, using the optional filters shown on the screen:

1. Issuer TIN (RFC)

2. Tax folio

3. Type of deduction

4. Starting date – ending date

The information shown upon consult may be exported to an Excel file and the corresponding printed CFDI for each of the concepts may be generated as well.

If you have any questions, please contact us and we will be glad to assist you.